Individual entrepreneur is a natural person who has registered as an entrepreneur. This is the most common form of small business registration. It has several tax systems.
The State Tax Service of Ukraine (STS) reported that as of January 1, 2020, there were 1.5 million individual entrepreneurs. Now the figure has risen to 1.885 million. And how many people know which points of the Tax Code of Ukraine (TCU) apply to their activities? A bit. Let's fix it!
What cannot be used as a source of tax debt repayment?
? property officially registered as collateral for another person
? property that is owned or used by the taxpayer, but does not belong to him
? property and non-property rights of other persons granted to the entrepreneur for use or possession
? funds of loans, credits, letters of credit and advance payments
? funds provided to an individual in trust management or contribution
? taxpayer's own savings, which are calculated for the payment of arrears of wages to employee
And what property can they use?
We will tell in the following posts ...
EN 
DE
UA
FR